Simplified Tax System (USN) – a simple system with minimal reporting
Posted: Thu Sep 25, 2025 11:45 am
Suitable for IT companies with annual revenues of up to 265.8 million rubles and 130 employees. Two tax payment methods are available:
at a rate of 6% – only from income;
at a rate of 15% - from income minus expenses.
It is necessary to submit to the Federal Tax Service the RSV declaration, 6-NDFL, personalized information about individuals, and also keep a book of expenses and income.
This regime is most beneficial for IT companies from Tatarstan operating in cities with populations of fewer than 7,000. For them, the rate is only 1%.
AUSN – automated simplified tax system
A great way to save on accounting fees. The tax philippines telemarketing database office receives all the data itself, but the tax is calculated at higher rates:
8% – from income;
20% – income minus expenses.
The system's drawback is its limitations: revenue must not exceed 60 million rubles, and the company must have no more than five employees. Its advantages include simplified tax accounting and exemption from paying social security contributions for employees or for yourself, if you're a sole proprietor.
AUSN – automated simplified tax system
Patent - fixed fee
The cost of a patent depends on the region, which sets its own rate. An entrepreneur in Moscow will pay 634,000 rubles, one in St. Petersburg 79,033 rubles, and one in the Ryazan region only 6,000 rubles. To avoid tax issues, patent rights should be obtained in the region of registration. You can work remotely from any city in the country, as long as you indicate the correct location on the website and in contracts.
This special regime also has its limitations. Annual income must not exceed 60 million rubles, and the number of employees must not exceed 15. There are no declarations, but income records are kept.
Basic tax system
A forced regime when the limits established for special regimes are exceeded. It's unlikely that anyone would choose the general tax system voluntarily. It requires too much reporting, high tax rates, and mandatory insurance contributions. For individual entrepreneurs, this includes a 13% personal income tax (or 15% for income exceeding 5 million rubles per year), VAT from 0% to 20%, and a 2% property tax. For organizations, the corporate income tax rate is 20%.
at a rate of 6% – only from income;
at a rate of 15% - from income minus expenses.
It is necessary to submit to the Federal Tax Service the RSV declaration, 6-NDFL, personalized information about individuals, and also keep a book of expenses and income.
This regime is most beneficial for IT companies from Tatarstan operating in cities with populations of fewer than 7,000. For them, the rate is only 1%.
AUSN – automated simplified tax system
A great way to save on accounting fees. The tax philippines telemarketing database office receives all the data itself, but the tax is calculated at higher rates:
8% – from income;
20% – income minus expenses.
The system's drawback is its limitations: revenue must not exceed 60 million rubles, and the company must have no more than five employees. Its advantages include simplified tax accounting and exemption from paying social security contributions for employees or for yourself, if you're a sole proprietor.
AUSN – automated simplified tax system
Patent - fixed fee
The cost of a patent depends on the region, which sets its own rate. An entrepreneur in Moscow will pay 634,000 rubles, one in St. Petersburg 79,033 rubles, and one in the Ryazan region only 6,000 rubles. To avoid tax issues, patent rights should be obtained in the region of registration. You can work remotely from any city in the country, as long as you indicate the correct location on the website and in contracts.
This special regime also has its limitations. Annual income must not exceed 60 million rubles, and the number of employees must not exceed 15. There are no declarations, but income records are kept.
Basic tax system
A forced regime when the limits established for special regimes are exceeded. It's unlikely that anyone would choose the general tax system voluntarily. It requires too much reporting, high tax rates, and mandatory insurance contributions. For individual entrepreneurs, this includes a 13% personal income tax (or 15% for income exceeding 5 million rubles per year), VAT from 0% to 20%, and a 2% property tax. For organizations, the corporate income tax rate is 20%.